Reporting Requirements

Introduction

A registered third party has to complete and file an election advertising report with Elections Canada. This chapter summarizes the reporting requirements, discusses the contents of the report on election advertising expenses and explains how to submit reports to Elections Canada.

4.1 Reporting timeline

The Canada Elections Act requires certain reports to be completed and submitted by set deadlines. The forms are available on the Elections Canada website.

Deadline

Who is responsible

Mandatory documents

Submit to whom

The third party has incurred or intends to incur election advertising expenses totalling $500 or more and an election has been called

Third party representative

Submit the General Form – Third Party to register with Elections Canada

Elections Canada

Immediately after a change of registry information

Third party representative

Submit the updated General Form – Third Party to report on changes of registry information

Elections Canada

4 months after election day*

Financial agent

Third Party Election Advertising Report

Elections Canada

*Applies to general elections and by-elections.

Note: The Canada Elections Act does not allow for extensions to the submission deadline for election advertising reports.

4.2 Reporting election advertising expenses

Third Party Election Advertising Report

Every third party that registers for an election must submit a Third Party Election Advertising Report to Elections Canada within four months after election day for that election.

Declaration

The election advertising report must include a declaration that the report is accurate. The declaration is signed by the financial agent and, if different, the person who signed the application for registration.

Reporting election advertising expenses

In the case of a general election, the report must include:

a list of election advertising expenses incurred in relation to a particular electoral district, and the time and place of the broadcast or publication

a list of all election advertising expenses that were not related to a particular electoral district, and the time and place of the broadcast or publication

In the case of a by-election, the report must include:

a list of election advertising expenses incurred in relation to the particular electoral district, and the time and place of the broadcast or publication

If a third party has not incurred election advertising expenses, it must be indicated in the report.

Reporting contributions

When reporting contributions made for election advertising purposes:

The third party must provide a list – by class of contributor – of contributions made for election advertising purposes in the period beginning six months before the election was called and ending on election day.

For each contributor who made contributions totalling $200 or more for election advertising purposes during this period, the name, address and contributor class, together with the amount and date of each contribution, must be reported. If the contributor is a numbered company, the name of the chief executive officer or president of that company must also be reported.

The amount – other than contributions – that was paid out of the third party's own funds for election advertising expenses must be reported.

If the third party is unable to identify which contributions were made for election advertising purposes in the defined period, it must list the name and address of every contributor who made contributions totalling $200 or more during that period.

Reporting loans

When reporting loans obtained for election advertising purposes:

The third party must provide a list of loans obtained for election advertising purposes in the period beginning six months before the election was called and ending on election day.

For each loan totalling $200 or more, the name, address, and contributor class of the lender, together with the amount and date, principal amounts repaid and balance owing of each loan, must be reported. If the lender is a numbered company, the name of the chief executive officer or president of that company must also be reported.

For loans of $200 or less, the lender's contributor class, together with the amount and date of each loan, must be reported.

If the third party is unable to identify which loans were obtained for election advertising purposes in the defined period, it must list the names and addresses of every lender for loans totalling $200 or more during that period.

Prescribed form

The Third Party Election Advertising Report form is available on the Elections Canada website. It contains detailed information and instructions on how to complete the election advertising report.

Books and records

The financial agent must keep the original of every bill, voucher or receipt for each election advertising expense greater than $50. Although they are not required at the time of filing, Elections Canada may require that such documents be produced at a later date, for audit purposes.

Auditor's report

If the third party incurs election advertising expenses totalling $5,000 or more, an auditor's report must accompany the Third Party Election Advertising Report.

The auditor has a right to access all documents of the third party, and may require the third party to provide any information or explanation that is necessary to enable the auditor to prepare the report.

The auditor has to examine the third party's accounting records and give an opinion in a report as to whether the third party's election advertising report presents the information contained in the accounting records on which it is based.

It is very important for the financial agent to give the auditor enough time to properly audit the election advertising report. Therefore, it is advisable to give the complete election advertising report to the auditor well before the deadline for submission.

The auditor's report has to include any statement the auditor considers necessary if:

the election advertising report does not present the information contained in the accounting records on which it is based

the auditor has not received all of the information and explanations that the auditor required

based on the examination, it appears that the registered third party has not kept proper accounting records

For more about preparing the auditor's report, please refer to details provided by the Chartered Professional Accountants of Canada. A link to this information is posted on the Elections Canada webpage for third parties.

Note: The Canada Elections Act does not provide for a subsidy in relation to audit services for registered third parties.

4.3 Report submission and publication

The third party's election advertising report may be submitted in a number of ways.

With the submission, please remember to give your name, role and the third party's name. It is recommended that you keep a copy of all documents submitted to Elections Canada. Documents filed with Elections Canada have to be signed.

Corrections or revisions

Elections Canada may make corrections in the election advertising report if the error does not materially affect the substance of the report.

Publication

Elections Canada publishes the names and addresses of registered third parties as they become registered.

As soon as practicable after the reports are submitted, Elections Canada publishes the registered third parties' election advertising reports on the Elections Canada website.